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This study aims to analyze the influence of intellectual intelligence, emotional intelligence, and love of money on the ethical behavior of accounting students. The research method used is a quantitative approach. The population in this study were accounting students from the 2021 and 2022 intakes of Padang State Polytechnic. This study used primary data collected by distributing questionnaires via Google Forms using a purposive sampling technique, resulting in 119 respondents. The data analysis method used multiple linear regression with IBM SPSS Statistics 25 software. The results show that intellectual intelligence and emotional intelligence partially influence the ethical behavior of accounting students, while love of money does not. Simultaneously, intellectual intelligence, emotional intelligence, and love of money influence the ethical behavior of accounting students.

The accelerated progress in technology alongside the global integration of digital trends have significantly shaped the financial behavior of Generation Z. This demographic often displays short-term financial tendencies, such as impulsive spending, the adoption of the “You Only Live Once” (YOLO) mindset, and doom spending, which often undermines long-term financial planning. This study seeks to examine the extent to which love of money, financial literacy, and financial attitude influence personal financial management among members of GenBI South Sumatra. Information was obtained via surveys distributed to 63 participants, proportionally selected from a total population of 175 students from UIN Raden Fatah, Sriwijaya University, and Sriwijaya State Polytechnic. The study employed a quantitative research design using Structural Equation Modeling (SEM) method  with the SmartPLS 3.2.9 software. The data reveal that love of money, financial literacy, and financial attitude each have a positive and statistically significant impact on the personal financial management of Generation Z.

The purpose of this research is to determine the factors of taxpayer compliance at the Sekayu Tax Office. This research was conducted on individual taxpayers at the Sekayu Tax Office. The research method used is a quantitative method using five research variables, namely Love of Money, tax knowledge, tax sanctions as the independent variable, and taxpayer compliance as the dependent variable with taxpayer awareness as the intervention/mediation variable. The variable measurement scale used in this research is the Likert Scale. The type of data used is primary data collected through a questionnaire survey of 100 individual taxpayers at the Sekayu Tax Office. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0 software. The results of the research show that: 1) Tax knowledge and tax sanctions have a significant influence on taxpayer awareness 2) Tax knowledge and tax sanctions have a positive and significant influence on taxpayer compliance 3) Love of money has a negative and insignificant influence on taxpayer awareness and compliance tax 4) Tax awareness does not have a significant effect on taxpayer compliance and 5) Tax knowledge and tax sanctions do not have a significant effect on taxpayer compliance through taxpayer awareness.

This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

This research aims to determine the influence of the bystander effect, whistleblowing and locus of control on accounting fraud with love of money as a moderation variable. The data collection method was carried out using a questionnaire. The research subjects were employees of the Gresik Regency Regional Apparatus Organization (OPD). The total sample processed was 100. The data in this research was obtained using PLS-SEM. The result of this research show that the bystander effect and whistleblowing variables have a positive and significant effect on accounting fraud, while locus of control has a negative and significant effect on accounting fraud. The love of money variable moderates the influence of bystander effects on accounting fraud, but love of moneuy variabel does not moderate the influence of whistleblowing and locus of control on accounting fraud.

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.    

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui besarnya pengaruh literasi keuangan,  kompetensi sumber  daya  manusia dan    sikap    love    of    money   terhadap pengelolaan keuangan UMKM di  Kecamatan Ungaran Timur.  Populasi  yang  digunakan yaitu 93  responden  yang   merupakan seluruh usaha kuliner yang ada di Kecamatan Ungaran Timur. Teknik pengambilan sampel dilakukan dengan metode sampel jenuh atau nama lainnya adalah metode sensus  yang  menggunakan seluruh anggota populasi untuk  digunakan  menjadi sampel. Uji  hipotesis  dilakukan  dengan  menggunakan  analisis  regresi  linear berganda. Hasil penelitian ini membuktikan bahwa variabel literasi keuangan berpengaruh   positif   tetapi   tidak   signifikan terhadap     pengelolaan    keuangan, kompetensi sumber daya  manusia  berpengaruh positif dan signifikan terhadap pengelolaan  keuangan  dan  sikap  love  of  money  berpengarh  positif  dan signifikan terhadap pengelolaan keuangan UMKM di Kecamatan Ungaran Timur.